1.audit 审计 VTwDa*]AhB
2.attestation 鉴证 6Qk[TL)t
3.credibility 可信赖程度 %6W%-`
4.audit of financial statements 财务报表审计 AGGT]
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5.agreed-upon procedures 执行商定程序 3c=>;g
6.high levels of assurance 高水平保证 +P=IkbxAO
7.compilation 编制 #M)+sK$H%f
8.reliability 可靠性 <Ej`zGhWz
9.relevance 相关性 ntntB{t
10.professional skepticism 职业谨慎 r])V6 ^U
11.objectivity 客观性 4Ql9V
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12. professional competence 专业胜任能力 ij,Rq`}l
13.Senior/CPA-in-charge 项目经理 5HaI$>h6
14.audit engagement letter 业务约定书 4nrn
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15.recurring audit 连续审计 +ag_ w}
16.the client 委托人 rS!M0Hq>t
17.change CPA 更换注册会计师 &/n*>%2
18.the existing CPA 现任注册会计师 hXh nJ
19.the successor CPA 后任注册会计师 Fs3
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20.the preceding CPA前任注册会计师 tv_&PIu]L
21.issue the audit report 出具审计报告 *M^<oG
22.expert 专家 7^7Jh&b)/
23.the board of directors 董事会 br
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24.knowledge of the entity‘ s business 了解被审计单位情况 bC/Ql
25.assess material misstatement risks评估重大错报风险 3$_JNF`
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 A5T&i]
27.a general knowledge of —— 初步了解―――的情况 y_'6bpb
28.a more knowledge of—— 进一步了解的情况 61w
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29.the prior year‘s working papers 以前年度工作底稿 PJYUD5
30.minutes of meeting 会议纪要 "~
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31.business risks 经营风险 $^_6,uBM[
32.appropriateness 适当性 ?t5<S]'r$
33.accounting estimate 会计估计 KM+[1Ze$
34.management representations 管理层声明 4T-"\tmg/
35.going concern assumption 持续经营假设 Z2t\4|wr:
36.audit plan 审计计划 NBL%5!'
37.significant audit areas 重点审计领域 ,{; *b
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38.error 错误 J&iSS9c
39.fraud舞弊 >=4('
40.modified or additional procedures 修改或追加审计程序 c5_/i7
41.misappropriation of assets 侵占资产 f^ja2.*%?
42.transactions without substance 虚假交易 O0FUJGuTS
43.unusual pressures 异常压力 R nwFxFIQ
44.the suspected noncompliance 涉嫌存在违法行为 e#)NYcr6
45.materialiy 重要性 U\u07^h[
46.exceed the materiality level 超过重要性水平 T 5F)
47.approach the materiality level 接近重要性水平 \,fa"^8
48.an acceptably low level 可接受水平 W*
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ):[}NDmC
50.misstatements or omissions 错报或漏报 *4e?y
51.aggregate 总计 v;`>pCal
52.subsequent events 期后事项 SK#&%Yk
53.adjust the financial statements 调整财务报表 <D P8a<{{
54.perform additional audit procedures 实施追加的审计程序 zu.B>INe
55.audit risk 审计风险 =P%&]5ts
56.detection risk 检查风险 3FtL<7B'.
57.inappropriate audit opinion 不适当的审计意见 Rx.v/H
58.material misstatement 重大的错报 ;?k<L\zaw
59.tolerable misstatement 可容忍错报 )o<^6Ic%7
60.the acceptable level of detection risk 可接受的检查风险